Abstract
The article deals with the current problems of the budget structure in Russian Federation. A detailed analysis of the difficulties and issues related to their resolution, connected with the improvement and reforming of the budget structure in the context of globalization is carried out; the processes of budgeting at the local level are investigated, the importance of the expenditure part of the obligations of municipalities to the population in connection with the need to maintain roads, housing and utilities, medicine, transport, etc. is shown. Proposals were made to improve the budgeting by public authorities of their expenditure obligations by introducing and testing in the budget process elements of program-target planning related to the functional-target direction of budget funds to achieve quantifiable results of the activities of each administrator of budget resources. The idea of developing such a document as the Consolidated Financial Balance of Russian Federation, which is a system of indicators that characterize the relationship between the planned and actually used budget resources of the state and the non-state sector of the economy, was supported. Based on the results of the study, it is proposed to introduce relevant innovations (changes) in the budget legislation, taking into account the need to overcome the crisis phenomena in the econ omy of Russian Federation, including in connection with the pandemic.